Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Disclosures in the financial reporting of worker's compensation in accordance with IFRS requirements
Available online: 21 June 2014 Subject Heading: On the way to international standards JEL Classification: Pages: 2-8
This article describes the kinds of remunerations and financial compensations paid to an employee in accordance with the requirements of international standards of financial reporting (IFRS). The authors identified problems of accounts of remunerations according to the international standards and the Russian regulations on accounting (Russian Accounting Standards) and they provide the recommendations on information disclosure in the financial statements taking into account the urgency of their payments by all kinds and forms of remuneration. Keywords: financial reporting, employee benefits, long-term compensation, short-term interests, provisions, estimated liabilities References:
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ISSN 2311-9381 (Online)
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